Corrective Action Plans

Finding 498067 (2023-001)

Significant Deficiency 2023

ND

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 320731

Finding 498065 (2023-003)

None 2023

Santee Sioux Tribal Housing Authority

NE

Reporting § 200.512

FINDING 2023-03 LATE AUDIT FILING (Background information) The SSTHA audit for fiscal year 2021 was submitted late due to Covid-19 and the lack of available Indian Housing auditors. The audit was prepared by this same auditor and submitted by the deadline due for FY 2022 (6-30-23). For fiscal year 2...

FINDING 2023-03 LATE AUDIT FILING (Background information) The SSTHA audit for fiscal year 2021 was submitted late due to Covid-19 and the lack of available Indian Housing auditors. The audit was prepared by this same auditor and submitted by the deadline due for FY 2022 (6-30-23). For fiscal year 2023, the financial statements for FYE 9-30-23 were prepared by the fee accountant and delivered to this auditor in soft and hard copy in December 2023. FINDING 2023-03 LATE AUDIT FILING (Corrective action) The SSTHA shall incorporate the Request for Proposal (RFP) for auditor process immediately after issuance and submittal of this audit, although the financials to be audited may not be available until December 2024 as typical each year. With the revisions proposed in Finding #1 above, these financials may be available a few weeks later.

View Audit 320712

Finding 498064 (2023-002)

Material Weakness 2023

Santee Sioux Tribal Housing Authority

NE

Procurement, Suspension & Debarment § 200.319 § 200.320

FINDING 2023-02 PROCUREMENT POLICY AND DOCUMENTATION (Background info) As mentioned in the audit, the SSTHA Board of Commissioners adopted a new Procurement Policy, and they also adopted an addendum to that policy that was mandated in a previous audit disclosure. Unfortunately, within 2 years the SS...

FINDING 2023-02 PROCUREMENT POLICY AND DOCUMENTATION (Background info) As mentioned in the audit, the SSTHA Board of Commissioners adopted a new Procurement Policy, and they also adopted an addendum to that policy that was mandated in a previous audit disclosure. Unfortunately, within 2 years the SSTHA had significant employee turnover within its maintenance and development operation. Four employees retired, re-located, and/or deceased. Consequently, the matter of training in procurement is ongoing but vested in that procurement compliance is key in the qualification review process for new grants. FINDING 2023-02 PROCUREMENT POLICY AND DOCUMENTATION (Corrective Action) Procurement training has been an ongoing process, particularly by way of bidding. Additional training shall be initiated through budget cost accounting, purchasing through proposals, document retention, and debarment shall be undertaken with the accounting aspect training referenced in Finding #1 above.

View Audit 320712

Finding 498054 (2023-002)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Management Response The eight selections were for salaried employees who worked more than 80 hours in the pay period. When a salaried employee has uncompensated overtime, the Garden must charge the documented hourly rate, adjusting hours for the uncompensated time against non-contract funding. This...

Management Response The eight selections were for salaried employees who worked more than 80 hours in the pay period. When a salaried employee has uncompensated overtime, the Garden must charge the documented hourly rate, adjusting hours for the uncompensated time against non-contract funding. This results in the actual paid dollars being billed to the federal award, as appropriate for cost reimbursement. The outcome being total hours on the timecard may be more than the paid hours reflected in the register. This is in accordance with the Uniform Guidance. The calculation of this adjustment was performed but not documented. Corrective Action Plan: Documentation of the salary allocation process has been completed. Anticipated Completion Date: Completed. Contact person(s) responsible for the corrective action: Jaime Kuczkowski, CPA Jaime@balancefm.com, Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org.

View Audit 320704

Finding 498052 (2023-003)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Questioned Costs Period of Performance Internal Control / Segregation of Duties § 200.403

Management Response The documentation provided to the auditors did not make it easy for the auditors to trace the general ledger totals to the amounts billed to cost reimbursement contracts. The Garden records all expenses incurred for a given award in its general ledger, regardless of whether ful...

Management Response The documentation provided to the auditors did not make it easy for the auditors to trace the general ledger totals to the amounts billed to cost reimbursement contracts. The Garden records all expenses incurred for a given award in its general ledger, regardless of whether full funding of the expenses is available. This is so the Garden can see the full cost of the activity and make informed decisions in the future. The reports used to bill the federal awards only pulls expenses in the period of the award. In all cases, no amounts were billed to any federal award after the award had expired. Corrective Action Plan Education and reverification of the processes documenting the flow of information from the general ledger to the federal award billings has been provided to accounting personnel involved in federal award accounting and billing. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: Education on the above has already started and will be completed August 31, 2024.

View Audit 320704 Questioned Costs: $1

Finding 498042 (2023-004)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Management Response The Garden followed the procurement requirements of the OMB and Uniform Guidance but did not codify its policy in writing. Corrective Action Plan: The procurement policy is now written. Education of and reverification of the federal procurement processes will be provided to al...

Management Response The Garden followed the procurement requirements of the OMB and Uniform Guidance but did not codify its policy in writing. Corrective Action Plan: The procurement policy is now written. Education of and reverification of the federal procurement processes will be provided to all Principal Investigators and others involved in Grant Management by August 31, 2024. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: The policy is in writing. Education will be complete by August 31, 2024.

View Audit 320704

Finding 498041 (2023-005)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Questioned Costs Subrecipient Monitoring

Management Response The Garden’s followed the Uniform Guidance requirements on subrecipient monitoring process but did not document its policies and procedures. Corrective Action Plan The Garden has now documented its Federal Subrecipient Monitoring Policy. Education on and reverification of prop...

Management Response The Garden’s followed the Uniform Guidance requirements on subrecipient monitoring process but did not document its policies and procedures. Corrective Action Plan The Garden has now documented its Federal Subrecipient Monitoring Policy. Education on and reverification of proper processes regarding federal subrecipient monitoring transactions will be taken by all principal investigators. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org. Anticipated Completion Date: The policy is in writing. Education will be complete by August 31, 2024.

View Audit 320704 Questioned Costs: $1

Finding 498039 (2023-006)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.303

Management Response The Garden did not draw more on awards than had been incurred over the course of the contract. Adjustments in the general ledger were made in subsequent periods to tie out requested reclasses from program staff. Corrective Action Plan: Education and reverification of the proce...

Management Response The Garden did not draw more on awards than had been incurred over the course of the contract. Adjustments in the general ledger were made in subsequent periods to tie out requested reclasses from program staff. Corrective Action Plan: Education and reverification of the processes documenting the flow of information from the general ledge to the federal award billings has been provided to accounting personnel involved in federal award accounting and billing. Contact person(s) responsible for the corrective action: Jaime Kuczkowski, CPA Jaime@balancefm.com, Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org Anticipated Completion Date: Education will be complete by August 31, 2024.

View Audit 320704 Questioned Costs: $1

Finding 498014 (2023-007)

Significant Deficiency 2023

Santa Barbara Botanic Garden

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Management Response Expenditure amounts in the Schedule of Expenditures of Federal Awards (SEFA) included reimbursable costs allocable to the contract only. Revisions were made during the audit process for costs in excess of the contract award amount and post award costs. Identification of subrec...

Management Response Expenditure amounts in the Schedule of Expenditures of Federal Awards (SEFA) included reimbursable costs allocable to the contract only. Revisions were made during the audit process for costs in excess of the contract award amount and post award costs. Identification of subrecipients vs contractors is addressed in the response to finding 2023-005. The new monitoring policy includes the difference between the two and provides for education in identifying the services appropriately. Corrective Action Plan This was the first time the organization had to prepare the SEFA and was inexperienced in the requirements. The Garden has hired a new Director of Finance who will attend training specific to federal grants reporting in order to ensure that the 2024 SEFA is prepared correctly. The Garden has now documented its Federal Subrecipient Monitoring Policy. Education on and reverification of proper processes regarding federal subrecipient monitoring transactions will be taken by all principal investigators. Contact person(s) responsible for the corrective action: Diane Wondolowski, Director of Finance, dwondolowski@sbbotanicgarden.org. Anticipated Completion Date: The Director of Finance is registered for a September 2024 training on federal grants. The subrecipient policy is in writing. Education on that policy will be complete by August 31, 2024.

View Audit 320704

Finding 498013 (2023-005)

Material Weakness 2023

Town of Daleville

IN

Reporting Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-005 Finding Subject: COVID 19 Reporting Summary of Finding: We were required to submit quarterly P & E reports, ours were submitted in error Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana.org 765-378-6288 V...

FINDING 2023-005 Finding Subject: COVID 19 Reporting Summary of Finding: We were required to submit quarterly P & E reports, ours were submitted in error Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana.org 765-378-6288 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will create controls so reports will be submitted in accurate manner in the future Anticipated Completion Date: March 1, 2025

View Audit 320695

Finding 498012 (2023-004)

Material Weakness 2023

Town of Daleville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2023-004 Finding Subject: COVID 19 Procurement Suspension and Debarment Summary of Finding: We did not have a policy for procurement and debarment for federal funds Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana...

FINDING 2023-004 Finding Subject: COVID 19 Procurement Suspension and Debarment Summary of Finding: We did not have a policy for procurement and debarment for federal funds Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana.org 765-378-6288 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will create a policy for future federal fund expenditures Anticipated Completion Date: March 1, 2025

View Audit 320695

Finding 498011 (2023-003)

Material Weakness 2023

Town of Daleville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2023-003 Finding Subject: COVID 19 Procurement Suspension and Debarment Summary of Finding: We did not have a policy for procurement and debarment for federal funds Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindia...

FINDING 2023-003 Finding Subject: COVID 19 Procurement Suspension and Debarment Summary of Finding: We did not have a policy for procurement and debarment for federal funds Contact Person Responsible for Corrective Action: Amy Roberts Contact Phone Number and Email Address: ARoberts@dalevilleindiana.org 765-378-6288 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will create a policy for future federal fund expenditures Anticipated Completion Date: March 1, 2025

View Audit 320695

Finding 498010 (2023-002)

Significant Deficiency 2023

MacOn-Bibb County

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Director of Economic & Community Development Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal ye...

Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Director of Economic & Community Development Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2024

View Audit 320687

Finding 498006 (2023-002)

Material Weakness 2023

Duckwater Shoshone Tribe

NV

Corrective action plan: The Department completes character investigations for school and daycare employees, but did not initiate the practice of completing character investigations for health clinic employees until 2024. The Department will develop and implement a policy and procedures for character...

Corrective action plan: The Department completes character investigations for school and daycare employees, but did not initiate the practice of completing character investigations for health clinic employees until 2024. The Department will develop and implement a policy and procedures for character investigations that is compliant with the Indian Child Protection and Family Violence Prevention Act. For employees that have regular contact with children, the Department will only employ individuals who have been the subject of a satisfactory background check. Personnel responsible for corrective action: Shalene Mike-Collins (Human Resources) Estimated corrective action completion date: December 31, 2024

View Audit 320677

Finding 498003 (2023-004)

Material Weakness 2023

Duckwater Shoshone Tribe

NV

Reporting § 200.502 § 200.510

Corrective action plan: The Department will work with their accounting consultant to properly prepare the SEFA. The Department will verify all Assistance Listing Numbers and make all necessary adjustments prior to submitting the SEFA to the auditors. Personnel responsible for corrective action: Li...

Corrective action plan: The Department will work with their accounting consultant to properly prepare the SEFA. The Department will verify all Assistance Listing Numbers and make all necessary adjustments prior to submitting the SEFA to the auditors. Personnel responsible for corrective action: Lisa Donham (Finance Manager) and contracted CPA consultant Estimated corrective action completion date: February 28, 2025

View Audit 320677

Finding 498002 (2023-003)

Significant Deficiency 2023

Duckwater Shoshone Tribe

NV

Procurement, Suspension & Debarment § 200.318 § 200.320

Corrective action plan: Management believes that the procurement process has improved during the last year. The threshold for obtaining quotes was raised to $10,000 from $2,000, so there are significantly fewer transactions to monitor for compliance. The program managers are practicing more price co...

Corrective action plan: Management believes that the procurement process has improved during the last year. The threshold for obtaining quotes was raised to $10,000 from $2,000, so there are significantly fewer transactions to monitor for compliance. The program managers are practicing more price comparison and obtaining quotes for purchases over $10,000, but not in every instance. The Finance Manager and the Accounts Payable Clerk will continue to monitor the documents submitted with purchase requests. Finance will not issue a check for payment to a vendor over $10,000, unless an adequate number of quotes and/or a sole source justification for the purchase has been submitted to document compliance with procurement standards For purchase requests over $10,000, the Finance Manager will perform a search of the database records on Sam.gov to determine if a vendor has been suspended or debarred. The Finance Manager will note on the purchase request the status of the organization according to Sam.gov and the date of the search. For those entities that are determined to be suspended or debarred, the purchase will not be approved. Personnel responsible for corrective action: Lisa Donham (Finance Manager), Deidre Moyer (Accounts Payable), and Program Managers Estimated corrective action completion date: December 31, 2024

View Audit 320677

Finding 498001 (2023-004)

Material Weakness 2023

Healthhiv

DC

Subrecipient Monitoring Reporting Material Weakness

Since transitioning to the new Finance Director, HealthHIV continues to enhance the internal controls for properly reviewing each subaward. This was an infrequent occurrence and management will make sure to include pass-through federal funds on the SEFA report.

View Audit 320675

Finding 498000 (2023-001)

Material Weakness 2023

Klamath Housing Authority

OR

Questioned Costs HUD Housing Programs Material Weakness

Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 and 14.879 Noncompliance – N. Special T...

Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Assistance Listing Numbers: 14.871 and 14.879 Noncompliance – N. Special Tests and Provisions – HQS Enforcement Non Compliance Material to the Financial Statements: Yes Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions for the Section 8 Housing Choice Vouchers Program Material Weakness in Internal Control over Compliance for Special Tests and Provisions for the Mainstream Vouchers Program. Criteria: HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There were approximately one hundred and thirty-eight (138) Section 8 Housing Choice Vouchers' units and seven (7) Mainstream Vouchers' units with failed inspections. Of a sample size of fourteen (14) Section 8 Housing Choice Vouchers' and one (1) Mainstream Vouchers' failed inspections, two (2) and one (1) failed inspections, respectively, did not pass reinspection within 30 days. Housing assistance payments were not abated nor was the tenant relocated. Known Questioned Costs: Section 8 Housing Choice Vouchers $814 Mainstream Vouchers $1,608 Cause: There is a significant deficiency for the Section 8 Housing Choice Vouchers Program and a material weakness for the Mainstream Vouchers Program in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance and the Mainstream Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320673 Questioned Costs: $1

Finding 497999 (2023-003)

Material Weakness 2023

Klamath Housing Authority

OR

Questioned Costs HUD Housing Programs Material Weakness

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial S...

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions. Criteria: Reasonable Rent. The PHA must do the following: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: There were approximately one hundred and sixty-three (163) newly leased units. Of a sample size of sixteen (16) newly leased units, three (3) unit's documentation of reasonable rent did not include the minimum required number of comparable units of three (3), as stated in the Authority's Section 8 Administrative Policy. Known Questioned Costs: $21,531 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to reasonable rent. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to reasonable rent. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320673 Questioned Costs: $1

Finding 497998 (2023-002)

Material Weakness 2023

Klamath Housing Authority

OR

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Fi...

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions. Criteria: Selections from the Waiting List. The PHA must have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203(Special admission (non-waiting list)), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that new move-ins were selected from the wait list in an order that is in accordance with the Authority’s policy. Context: Of a sample size of fifteen (15) Section 8 Housing Choice Vouchers' new move-ins, one (1) could not be traced to the Authority's waiting list. Known Questioned Costs: $4,336 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selections from the waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to selections from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 320673 Questioned Costs: $1

Finding 497995 (2023-003)

Significant Deficiency 2023

County of Washington, Pennsylvania

PA

Questioned Costs Eligibility Student Financial Aid

NEED FROM CLIENT….

View Audit 320671 Questioned Costs: $1

Finding 497991 (2023-001)

Significant Deficiency 2023

Brown County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2023-001 Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. E...

U.S. Department of Housing and Urban Development 2023-001 Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority completed the process for updating the General Depository Agreement to include all required accounts. Name of the contact person responsible for corrective action: Patrick Leifker, Executive Director Planned completion date for corrective action plan: September 30, 2024

View Audit 320670

Finding 497988 (2023-002)

None 2023

Town of Plattsburgh Housing Development Fund Company, Inc.

NY

HUD Housing Programs Cash Management

Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the S...

Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will deposit the surplus cash in the amount of $11,218 into the residual receipts account during August 2024.

View Audit 320668

Finding 497987 (2023-001)

None 2023

Town of Plattsburgh Housing Development Fund Company, Inc.

NY

Special Tests & Provisions HUD Housing Programs

Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the S...

Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations Finding 2023-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will deposit the underfunded amount of $6,000 into the reserve for replacements account during August 2024.

View Audit 320668

Finding 497985 (2023-001)

Material Weakness 2023

The George E. Brown United States-Mexico Foundation for Science

DC

Matching / Level of Effort / Earmarking

Corrective Action: The Foundation pursued legal action as the way IMPI withdrew from our agreement was found illegal. The court in Mexico agreed with our position and by the end of 2021 the Foundation was notified with a favorable resolution on the lawsuit submitted in 2020, which led to initial mee...

Corrective Action: The Foundation pursued legal action as the way IMPI withdrew from our agreement was found illegal. The court in Mexico agreed with our position and by the end of 2021 the Foundation was notified with a favorable resolution on the lawsuit submitted in 2020, which led to initial meetings with the IMPI’s renewed top management but with no success in resetting the funds. In June 2022, the Foundation submitted a formal request to the IMPI to reset the funds to continue the functioning of the agreement since an addendum was legally developed to be added to the original agreement. Hectic changes in top management at the Ministry of Economy of Mexico and the IMPI occurred in 2022, which resulted in unproductive efforts from previous negotiations. Then in July 2023, the Foundation submitted a second lawsuit, accepted by the court, to enforce the previous one, won in 2021. On September 13th, 2024, the Foundation was notified by the court with a positive resolution regarding this second lawsuit. The IMPI still has a final opportunity to defend against this resolution, although its probabilities to change the outcome are minimum. From this, the Foundation’s executives and its Board of Governors are back on track on communicating with the legal team of the IMPI to accelerate the resetting of the funds and the collaboration agreement, looking to advance before the change of administration in Mexico. If the latter results unsuccessful the Foundation should have to wait by the end of 2024 to restart the actions before a possible new appointed director general of the IMPI. Proposed completion date – End of 1Q2025. Contact person – Eugenio Marin, Executive Director

View Audit 320659

Corrective Action Plans

Filters